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Hearing scheduling: require distinct attendance times for taxpayers to prevent undue waiting and procedural harassment at tax offices. Income-tax Officers must specify distinct attendance times in statutory notices so that each assessee is given a different timing, avoiding uniform time slots that cause prolonged waiting and harassment; Inspecting Assistant Commissioners should monitor this practice during inspections and visits to ensure procedural fairness and taxpayer convenience.
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Provisions expressly mentioned in the judgment/order text.
Hearing scheduling: require distinct attendance times for taxpayers to prevent undue waiting and procedural harassment at tax offices.
Income-tax Officers must specify distinct attendance times in statutory notices so that each assessee is given a different timing, avoiding uniform time slots that cause prolonged waiting and harassment; Inspecting Assistant Commissioners should monitor this practice during inspections and visits to ensure procedural fairness and taxpayer convenience.
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